Results 241 to 250 of about 36,988,168 (297)

Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]

Front Sociol
Khamzina Z, Buribayev Y.
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

How factor digitalization shapes urban carbon TFP: mechanisms, thresholds, and spillovers in Chinese cities. [PDF]

Carbon Balance Manag
Tang BJ, Chen JY, Ji CJ.
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

European digital transformation for Roma girls' health: the case of Spain. [PDF]

Front Sociol
Miranda DE, Terán-Tinedo V, Borges Bento JH, de Jong T, de Frutos-Lucas J.   +4 more
europepmc   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

The 'Ghost in the Shell' of NHS Patient Data Policies: News Media on care.data's Haunting of the General Practice Data for Planning and Research. [PDF]

Sociol Health Illn
Vezyridis P.
europepmc   +1 more source

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo, Alessandro Giosi, Silvia Testarmata   +2 more
wiley   +1 more source

The Mental Health Costs of Shadow Education: The Duration of Shadow Education and Its Depressive Effects on Chinese Adolescents. [PDF]

Behav Sci (Basel)
Cao Y, Wang W.
europepmc   +1 more source

Opening the Black Box of Sustainable Investing: Examining the Impact of Psychological Distance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the effects of psychological distance on investors' reaction to sustainability controversies. Based on two stated choice experiments among 142 German and 136 French student participants, we find evidence that respondents react more strongly to controversies which are perceived as less distant in social, spatial, or ...
Philipp Kleffel, Ralf Barkemeyer, Matthias Muck, Sebastian Gundler   +3 more
wiley   +1 more source